Developed through a modified DACUM (Developing a Curriculum) process involving business, industry, labor, and community agency representatives in Ohio, this document is a comprehensive and verified employer competency profile for accounting occupations. The list contains units (with and without subunits), competencies, and competency builders that identify the skills needed to enter accounting. The occupational, academic, and employability skills for this occupational area are included. Within the outline are three levels of items: core, advancing, and futuring. Core items identify the knowledge, skills, and attitudes essential for entry-level employment. These items are required to be taught and will be the basis for questions on the state vocational competency tests. Advancing items identify the knowledge, skills, and attitudes needed to advance in the occupation; futuring items identify the knowledge, skills, and attitudes needed to enter and remain in a given occupation 3 to 4 years from now. Titles of the nine units are as follows: general accounting functions; specialized accounting functions; inventory records; office technology; records management; general office functions; communications; professionalism; and employability skills. (KC)